目前在我国会计理论界对财务会计目标的研究仍处于见仁见智的状态。笔者认为,必须在财务会计的客观职能和会计信息使用者的主观要求基础上,辩证认识财务会计目标。财务会计目标作为一种主观愿望,其实现范围取决于财务会计的客观职能,而其实现程度则取决于财务会计信息质量特征的具备程度。 Currently in China’s accounting theory of financial accounting goals are still in a matter of opinion. The author believes that the objective of financial accounting must be based on the subjective requirements of users of accounting information, dialectical understanding of financial accounting goals. The goal of financial accounting as a subjective desire, its realization depends on the objective function of financial accounting, and its realization depends on the quality of financial accounting information features have the degree.